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Latest

Asia-Pacific

Singapore Budget 2020 extends and enhances business tax breaks

February 24, 2020

Eugene Lim, Sam Sim, and James Yeo of Taxise Asia LLC (member of WTS Global), Singapore, discuss Singapore’s Budget 2020, released February 18, which includes tax incentives and other tax provisions of interest to foreign investors . . .

Americas

OECD releases reports assessing tax dispute resolution in Brunei Darussalam, Curaçao, Guernsey, Isle of Man, Jersey, Monaco, San Marino, Serbia: OECD→

February 24, 2020
Asia-Pacific

India’s Authority for Advance Rulings denies tax exemption under India-Mauritius treaty

February 24, 2020

Ritu Shaktawat, a partner at Khaitan & Co, Mumbai, India, discusses a controversial ruling released February 17 by India’s Authority for Advance Rulin which denied a capital gains tax exemption under the India – Mauritius tax treaty to a Mauritian entity . . .

Digital Economy

G20 finance ministers say “unified approach” should be basis for negotiating updated tax rules for multinationals

February 23, 2020

G20 finance ministers and central bank governors, at their meeting in Riyadh, Saudi Arabia, held February 22–23, said they welcomed recent progress made by countries toward reaching . . .

More News

OECD asks for comments on model rules requiring reporting by platform operators

February 19, 2020

The OECD Committee on Fiscal Affairs (CFA) today asked for public comments . . .

Asia-Pacific

Australia issues transfer pricing guidance on issues related to projects involving the use in Australian waters of non-resident owned mobile offshore drilling units: Australian Taxation Office→

February 19, 2020
Americas

US makes corrections to final BEAT regs: US Treasury→

February 19, 2020
Africa

Extending transfer pricing benchmarking’s geographic scope: some thoughts on the TPED study

February 18, 2020

Oliver Treidler, CEO of TP&C GmbH, Berlin, comments on a December study published by the Transfer Pricing Economists for Development (TPED) that presents a new framework for selecting and adjusting foreign comparables . . .

Africa

EU blacklist: Cayman Islands added with other three jurisdictions

February 18, 2020

Davide Anghileri, a researcher at the University of Lausanne, writes that during today’s meeting, the EU Council added four countries to the EU list of non-cooperative jurisdictions for tax purposes and removed 16 countries from the gray list . . .

Digital Economy

Spanish government approves digital services tax targeting large multinationals

February 18, 2020

Dr. Patricia Lampreave, a professor at the Instituto de Estudios Busatiles, Madrid, discusses a bill for a digital service tax approved today by the Spanish government . . .

Featured News

The final OECD transfer pricing guidelines for financial transactions: what has changed?

February 18, 2020

Casimir Leuridan and Melanie Beirens of Zanders, Belgium, analyze the long-awaited OECD transfer pricing guidance on financial transactions, released February 11 . . .

Americas

Impact of global tax reform effort remains unclear, senior congressional staff members say

February 18, 2020

It is unknown whether the proposed update the international system for taxing multinationals, advanced by the OECD, will benefit or harm US interests, senior staff to Congress’ tax-writing committees said at Tax Council Policy Institue conference, held in Washington DC . . .

Europe

Spain to scrutinize taxpayers’ transfer pricing positions

February 17, 2020

Pilar Barriguete and Edland Graci, Duff & Phelps, Spain, discuss new Spanish guidance which describes the international tax and transfer pricing issues that the tax authorities will focus their enforcement efforts upon in 2020 . . .

Digital Economy

OECD impact analysis shows that proposed digital tax reform won’t generate meaningful tax revenue, particularly for developing countries, NGO says: ICRICT→

February 17, 2020
Americas

US corrects date in final regs on transfers of property by US persons to partnerships with related foreign partners: US Treasury→

February 17, 2020
Digital Economy

OECD Secretariat report summarizes international tax issues for G20 finance ministers meeting with focus on digitalization, tax transparency, BEPS, capacity building: OECD→

February 17, 2020
Digital Economy

Zuckerberg to tell German conference he supports OECD-led tax reform effort depsite likelihood Facebook will pay more tax: BBC News→

February 14, 2020
Digital Economy

Global tax rewrite could cost multinationals USD 100 billion annually, OECD says

February 13, 2020

Global corporate income tax due from multinational groups could increase by up to 4 percent or by about USD 100 billion annually if tax reforms currently being considered by 130+ countries are adopted, OECD officials said today during a presentation . . .

Asia-Pacific

India’s cabinet approves protocol to treaty with Sri Lanka that includes BEPS minimum standards: Indus Dictum→

February 12, 2020
Africa

First look: OECD publishes transfer pricing guidance on financial transactions

February 11, 2020

The OECD today published its long-awaited transfer pricing guidance on financial transactions, notes Melanie Beirens, Senior Consultant, Zanders, Belgium . . .

Europe

Sweden’s tax agency rejects Puma’s transfer pricing position, concludes risk borne elsewhere

February 11, 2020

Erik Koponen and Madeleine Thörning, transfer pricing specialists at Thorning Koponen Consulting, Sweden, discuss a recent Swedish tax agency decision rejecting a Puma subsidiary’s transfer pricing position following the approach to risk taken in the OECD transfer pricing guidelines . . .

Europe

EU court assesses legality of Netherlands’ denial of German UCITS’s dividend withholding tax refund

February 11, 2020

Jian-Cheng Ku and Tim Mulder of DLA Piper Nederland N.V., Amsterdam, analyze the European Court of Justice’s January 30 decision in the Köln-Aktienfonds Deka case concerning the legality of the Netherlands’ refusal to grant a German investment fund a dividend withholding tax refund   . . .

Asia-Pacific

Korea expands R&D tax credit, other technology tax incentives

February 11, 2020

Unghwan Rap Choi, Esq., Ph.D., Partner and International Tax Leader at CKP, LLP, Irvine, California, discusses new Korean government tax incentives offered for research and development . . .

Americas

Altera appeals its loss in transfer pricing/stock-based compensation dispute to Supreme Court: Aysha Bagchi / BloombergTax→

February 11, 2020
Americas

IRS to argue this week in US Tax Court that Facebook owes an additional $9 billion taxes because it undervalued IP: Richard Rubin / Wall Street Journal→

February 10, 2020
Asia-Pacific

Turkey releases draft guidance to implement 7.5 percent digital services tax: KPMG→

February 10, 2020
Africa

Zimbabwe backdates tax holiday for Huawei Technologies  

February 10, 2020

Nyasha Nigel Machiri of Baker Tilly Chartered Accountants, Zimbabwe, discusses a tax holiday granted to Huawei Technologies Co., Ltd., by the government of Zimbabwe . . .

Inclusive Framework on BEPS

Country-by-country GLoBE with 10% rate increases MNE tax by 14%, blended rule increases taxes 4%, authors conclude: Sarah Clifford, Michael P. Devereux, & Martin Simmler / University of Oxford, Said Business School→

February 9, 2020
Featured News

Countries launch review of country-by-country reporting framework for multinational groups

February 9, 2020

The Inclusive Framework on BEPS, an OECD-led group of 137 countries working together on

Europe

Switzerland tax officials update intercompany loan interest rates

February 7, 2020

Elisa Kaminsky of BaseFirma, Miami, writes that Switzerland tax authorities recently issued updated safe harbor interest rates for intercompany loans for a variety of scenarios . . .

Asia-Pacific

Australian tax agency reveals plan to scrutinize non-arm’s length arrangements involving intangible assets

February 5, 2020

David Lewis, Managing Director of Duff & Phelps Australia Pty Ltd., Melbourne, discusses Australian Taxation Office (ATO) transfer pricing guidance issued January 22 which provides examples of arrangements involving intangibles that the agency considers to not be arm’s length . . .

Asia-Pacific

Indonesia plans corporate rate cut, 10 percent VAT on foreign internet company sales: Pedro Gonçalves / International Investment→

February 5, 2020
Asia-Pacific

Cisco pays New Zealand NZ 4.6m (~USD 3m) additional tax for transfer pricing compensating adjustment: Tom Pullar-Strecker / Stuff.co.nz→

February 5, 2020
Digital Economy

UK Labor MP Dame Margaret Hodge accuses Nexflix of tax avoidance: BBC News→

February 5, 2020
Africa

African tax administrators respond to Inclusive Framework meeting

February 5, 2020

The African Tax Administration Forum (ATAF), an organization of revenue authorities . . .

Europe

Ireland updates tax manual on dividend withholding, mandatory disclosure, “main purpose test”

February 5, 2020

Irish Tax and Customs has updated its Tax and Duty Manual to account for Finance Act 2019 changes regarding the dividend withholding tax . . .

Americas

McDonald’s Brazil subsidiary must withhold tax on cost-sharing payments, court rules

February 4, 2020

Francisco Lisboa Moreira, a tax partner at Bocater Advogados, São Paulo, discusses a problematic decision of the Brazilian Administrative Tax Court in a case brought by a McDonald’s subsidiary concerning income tax withholding on payments made under a cost-sharing agreement . . .

Austria

Austria objects to German proposal to exclude from financial transaction tax derivatives and other speculative instruments making deal among 10 EU states less likely: The Associated Press / The New York Times→

February 4, 2020
Asia-Pacific

India budget amends key tax rules affecting foreign investors

February 1, 2020

Rajesh H. Gandhi and Gaurav Chandak of Deloitte Haskins & Sells LLP, Mumbai area, India, provide a comprehensive assessment of the tax provisions in today’s India budget that are of interest to foreign investors . . .

Posts pagination

« 1 … 47 48 49 … 157 »

What’s Next

May 19 – 20Tax Council Policy Institute ConferenceWashington, D.C.
May 19 – 20IFA Second European Region ConferenceMilan, Italy
May 24IFA Webinar Series Pillar Two: An UpdateVirtual Event
Sept. 4 – 8IFA CongressBerlin
Add Your Event
RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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Latest

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022
  • Finnish Tax Administration to Publish Guidance on Reverse Hybrid Legislation
    June 28, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • UK delays Pillar 2 of global tax rules to December
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022
  • Mutual Agreement Procedures (MAP) and Tax Treaties benefit grant General Rules under public consultation in Dominican Republic
    June 21, 2022

Recent Comments

  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

R&D Tax Credit News

  • Muddled goals, broad scope lead to unexpected costs of OECD tax agreement
    April 20, 2022
  • US House of Representatives Ways and Means Committee Republicans reintroduce R&D-related legislation: Committee on Ways and Means→
    April 20, 2022
  • Irish Department of Finance seeks public comments by May 30 on research & development (R&D) tax credit and the `Knowledge Development Box,’ an OECD-compliant intellectual property regime, which provides relief from corporation tax on income arising from qualifying assets, such as computer programs and inventions protected by a qualifying patent: Irish Ministry of Finance→
    April 18, 2022
  • What does the Marijuana Opportunity Reinvestment and Expungement Act mean for the R&D tax credit?
    April 7, 2022
  • South Africa’s R&D Catch-22: Lydia Clowney / CrossBorder Solutions→
    April 6, 2022

Accounting & Reporting News

  • Calls are increasing for company disclosures on tax to help build public trust and fit in with environmental, social and governance (ESG) agenda: Aidan Lucey / The Irish Times→
    April 20, 2022
  • Will Amazon’s investors make the rules on tax transparency more clear?: CrossBorder Solutions→
    April 13, 2022
  • US Senate Finance Committee Chair Ron Wyden requests pharmaceutical company Merck explain its tax accounting practices, as it reports just 14% of pretax income in the US despite US market being home to 46% of global sales: Ron Weyden / US Senate Committee on Finance→
    April 5, 2022
  • UK Supreme Court holds on the tax deductibility of employee share options required under IFRS 2
    March 29, 2022
  • Annual vs. quarterly provision: Howard Telson / CrossBorder Solutions→
    March 23, 2022

Transfer Pricing News

  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Evolution of Transfer Pricing in Saudi Arabia
    June 23, 2022
  • The Functional Analysis—What You Need to Know
    June 22, 2022
  • How International Organizations are Changing Transfer Pricing Compliance
    June 22, 2022
  • The OECD’s Tax Transparency in Africa 2022: Africa Initiative Progress Report
    June 22, 2022

US tax focus

  • Policy Paper: Transfer pricing documentation
    July 26, 2022
  • Indonesia Taxes Crypto Asset Transactions
    July 12, 2022
  • New CbC Reporting Requirements to Apply in Kenya
    July 7, 2022
  • The Colombian National Tax and Customs Administration (DIAN) modified 2021’s Resolution 164 related to the Ultimate Beneficial Owner´s Report (RUB).
    July 5, 2022
  • Frustrated with Congress, Intel delays chips groundbreaking ceremony
    June 28, 2022

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